Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
Schedule 4 GST: payments of taxes, fees and charges
A New Tax System (Goods and Services Tax) Act 1999
5 Section 195-1
Insert:
Australian fee or charge means a fee or charge (however described), other than an *Australian tax, imposed under an *Australian law and payable to an *Australian government agency.
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